Arkansas StatutesSubchapter 20 - Manufacturer's Investment Tax Creditยง 26-51-2001 - Title.ยง 26-51-2002 - Definitions.ยง 26-51-2003 - Certain other benefits precluded.ยง 26-51-2004 - Credit granted.ยง 26-51-2005 - Qualification and determination of credit.ยง 26-51-2006 - Administration.ยง 26-51-2007 - Availability.